AURA/Gemini Observatory- Northern Operations Center 2013 Employee Benefit Program Summary

AURA/Gemini Observatory- Northern Operations Center 2013 Employee Benefit Program Summary

Table of Contents Medical Insurance 3, 4 Roth Annuity 403(b) 8 Dental Insurance 4 Tuition Assistance 8 Flexible Spending Accounts (TASC) 4 Holidays 8 CIGNA Medical Benefits Abroad 5 Vacation Accrual 8 Travel- Life and AD&D Insurance 5 Sick Leave Accrual 9 (The Hartford) Parental Leave Life Insurance 5 Court or Jury Leave 9 Voluntary Life Insurance 5 Military Leave 9 Basic AD & D Insurance 6 Accidental Death & Dismemberment Insurance Worker s Compensation 9 Voluntary AD & D Insurance 6 Social Security/ Medicare 9 Hawaii Temporary Disability Insurance 6 Unemployment Insurance 9 Relocation Assistance 10 Supplemental Short Term Disability Insurance 6 Long Term Disability Insurance 7 Life Assistance Plan LAP 7 Money Purchase Pension Plan 401(a) 7 Supplemental Retirement Annuity 403(b) 7

MEDICAL INSURANCE Employees choose from one of four plans: Coverage begins first day of employment. Cost per 2x/month pay deduction: All plans include vision, prescription drug, massage, acupuncture, and chiropractor coverage. AURA pays 100% of the Employee Premium and 50% Dependent premium, regardless of plan chosen. Employees may cover their same-sex domestic partner in the medical and dental plans. HMSA Preferred Provider Plan (90/10) HMSA pays 90% for most services, individual pays 10%) & American Specialty Health -Single = no cost -Employee+1 = $80.82 -Family = $161.52 May obtain services from any HMSA preferred provider. -Maximum Annual Copay: $2,500/person; $7,500/family -Physician Visits: $12 Copay -Emergency Room: $75 Copay -Chiropractor/Acupuncture/Massage: $20 Copay, 12 visits max. Prescription required for massage. HMSA Health Plan Hawaii Plus (HMO) & American Specialty Health -Single = no cost -Employee+1 = $75.96 -Family = $150.30 Must choose Health Plan Center & Primary Care Provider from HMSA network. Must be referred by Primary Care Provider to obtain services from other health providers. -Maximum Annual Copay: $2,500/person; $7,500/family -Physician Visits: $20 Copay -Emergency Room: $75 Copay -Chiropractor/Acupuncture/Massage: $20 Copay, 12 visits max. Prescription required for massage. Kaiser Added Choice (80/20 Plan for most services from in-network provider, Kaiser pays 80% and individual pays 20%, after meeting deductible) -Single = no cost -Employee+1 = $98.12 -Family = $196.25 Services provided at Kaiser Facility or by in-network doctor -For services at Kaiser Facility See below (Kaiser HMO) In-Network Provider -Maximum Annual Copay: $2,500/person; $7,500/family -Physician Visits Copay: 20% of Max. Allowable Charge -Emergency Room: $75 Copay -Annual deductible: $100/person; $300/family -Chiropractor/Acupuncture/Massage: $15 Copay, 12 visits max. Prescription is be required. 3

MEDICAL INSURANCE (continued) Kaiser HMO -Single = no cost -Employee+1 = $81.82 -Family = $163.51 Services provided at Kaiser Facility only -Maximum Annual Copay: $2,500/person; $7,500/family -Physician visits: $15 copay -Emergency Room: $75 copay -Ambulance: 20% copay -Chiropractor/Acupuncture/Massage: $15 Copay, 12 visits max. Prescription is be required. DENTAL INSURANCE Employees choose one of two HMSA plans: HMO Dental Network or- Preferred Provider Network Coverage begins first day of employment. Cost per 2x/month pay deduction for either plan: -Single = no cost -Employee+1 = $7.18 -Family = $14.35 AURA pays 100% Employee Premium and 50% Dependent premium, regardless of plan chosen. HMO plan - services must be obtained by an HMSA HMO dental network provider (currently only one such center in Hilo). No annual maximum benefit. Preferred Provider plan - services can be obtained from any preferred provider in the network. Some out-of-pocket costs. Includes coverage out of state with the DenteMax network (www.dentemax.com). Annual maximum benefits: $1,000; may roll over up to $350 per year, subject to plan limitations. FLEXIBLE SPENDING ACCOUNTS (TASC) Health - Employees may elect to set aside up to $2,500 pre-tax dollars to cover eligible medical or dental expenses not covered by the plan. Dependent Day Care- Employees may set aside up to $5,000 pre-tax dollars to cover eligible dependent day care expenses. There are tax advantages to participating in the reimbursement accounts. See TASC sheet for more information 4

CIGNA MEDICAL BENEFITS ABROAD Coverage begins first day of employment. This plan provides medical coverage, evacuation, and repatriation of remains for employees while traveling on official AURA/Gemini business. TRAVEL- LIFE AND AD&D INSURANCE (The Hartford) Coverage begins the first day of employment. Employer paid benefit Up to $100,000 life and accidental death and dismemberment insurance in the event of death or qualifying dismemberment while traveling on AURA/Gemini business. LIFE INSURANCE 1 X Salary to $250,000 for all employees working more than 20 hours Age reductions: To 65% at age 75 - currently at age 70 To 50% at age 80 currently at age 75 Term at Retirement Accelerated Benefit up to 75% of benefit currently 50% No suicide exclusion Travel Assistance (888) 226-4567 Conversion available at termination Will Preparation (will, living will, Healthcare Power of Attorney, Financial POA, Estate Planning Tools, etc.) www.cignawillcenter.com Voluntary LIFE INSURANCE 100% Employee Paid Employee may buy up to 7 times annual pay $10,000 to $500,000 (Current maximum is $100,000) Guarantee issue of $100,000 (Current requires EOI) Portability Spouse Coverage $10,000 to $150,000 Guarantee Issue up to $30,000 under age 70 Child/Children Coverage $10,000 (covers all your children 6 months up to age 26 and financially dependent) Not more than what you buy on yourself or on your spouse 5

BASIC AD & D INSURANCE (Accidental Death & Dismemberment) 1 X Salary to $250,000 Benefits for: Accidental death Loss of limbs due to accident Paralysis due to an accident Loss of speech or hearing due to an accident Coma Exposure & Disappearance Education for surviving child Additional benefit if wearing seat belt or airbag is deployed and death occurs Conversion available at termination Voluntary BASIC AD & D INSURANCE (Accidental Death & Dismemberment) Employee $10,000 increments to $500,000 Spouse coverage available up to 50% of what you buy on yourself $10,000 increments to $250,000 All amounts are Guarantee Issue No EOI required Identity Theft Program with purchase of Voluntary AD&D Access to personal case managers Support 24/7 www.cigna.com/idtheft or (888) 226-4567 This election is separate from the election for Voluntary Life insurance Hawaii - TEMPORARY DISABILITY INSURANCE Benefits begin after 7 days of disability 58% of weekly salary Maximum weekly benefit of $513 Benefits continue for up to 26 weeks Supplemental SHORT TERM DISABILITY INSURANCE Benefits begin after 13 days of disability Sick leave integration 60% of weekly salary Maximum weekly benefit of $1,385 minus benefit paid under HI TDI Minimum weekly benefit of $25 Benefits continue for up to 24 weeks 6

LONG TERM DISABILITY INSURANCE 60% of monthly base pay Maximum monthly benefit of $6,000 Benefits begin after 180 days of disability Benefits can continue to your Social Security Normal Retirement Age (SSNRA) (Current is Age 65) Cost of Living Adjustment (COLA) 3% Retirement Savings 10% LIF E ASSISTANCE PLAN (LAP) Available after 1 year of Full Time employment 24/7/365 Telephonic Assistance 3 free Face-to-Face Counseling Visits Relationship/Marriage Issues Family Issues Alcohol & Drug Dependency Stress or Emotional Issues CONFIDENTIAL not reported to Gemini Work/Life Issues: Legal, Financial, Child & Elder Care Resources Internet Access www.cignabehavioral.com/cig User ID: lap Password: member Telephonic Available 24/7/365 800.538.3543 MONEY PURCHASE PENSION PLAN 401(a) (Fidelity, TIAA-CREF) Coverage begins first day of employment. 10% of annual base salary, exclusive of bonuses or other compensation is contributed on employee s behalf by AURA into retirement accounts selected by employee. Employee chooses either TIAA/CREF or Fidelity provider. 100% vested upon enrollment. SUPPLEMENTAL RETIREMENT ANNUITY 403(b) (Fidelity or TIAA-CREF) Voluntary plan. Eligible to enroll first of the month coincident with or following date of hire. Contributions to this plan are tax-deferred. Participating employee chooses either TIAA/CREF or Fidelity provider. There may be a small investment charge. Check with your retirement plan. 7

ROTH ANNUNITY 403(b) (Fidelity, TIAA-CREF) Voluntary plan. Eligible to enroll first of the month coincident with or following date of hire. With a Roth 403(b) feature (TIAA/CREF or Fidelity), you can designate all or a portion of your future deferral contributions as Roth contributions. Traditional 403(b) contributions are made on a pre-tax basis and are not included in current taxable income. The pre-tax contributions and any earnings will be subject to income taxes when withdrawn. In contrast, Roth 403(b) contributions are made on an after-tax basis and are included in current taxable income. Earnings are tax free if they are part of a qualified distribution. A qualified distribution is one that is taken at least 5 tax years from the year of your first Roth 403(b) contribution and after you have attained age 59 ½, become disabled or deceased. TUITION ASSISTANCE Only full-time employees are eligible. Eligibility begins first day of employment. Course must be pre-approved and job-related. Coverage at accredited college, university, or trade school only. Pre-approval by management & Human Resources Manager is required. Reimbursement of 100% tuition paid after participant obtains a grade of B or better and evidence of completion and payment is presented to Human Resources. Cap of $10,000 / year. HOLIDAYS There are 13 holidays scheduled each year, and 14 during an election year. VACATION ACCRUAL Accrual begins on first day of employment and is accrued each pay period. For full-time, exempt employees, vacation accrues at a rate of 16 hrs per month. For full-time, non-exempt employees, vacation accrues at 8 hrs per month during the first two years of service; 12 hrs per month during years two through five; and 16 hrs per month for over five years of service. Part-time employees working at least 40 hours in a 2-week pay period accrue proportionate vacation credit during that pay period. For full-time employees, accrued vacation may not exceed 384 hours (equivalent to 48 8-hour days); up to 384 hours of unused and earned vacation is payable at termination. The maximum hours are proportionate for part-time employees. 8

SICK LEAVE ACCRUAL Accrual begins on first day of employment and is accrued each pay period. For full-time employees, sick leave accrues at a rate of 8 hrs per month the first year and at a greater rate in future years. Full-time employees may use up to 80 hours of personal sick leave/12-month period to care for a qualified family member or for the birth/adoption of a child. Part-time employees who work at least 20 hours per week receive proportionate sick leave credit. Part-time employees working at least 20 hours per week may use a proportionate amount of personal sick leave/12-month period to care for a qualified family member or for the birth/adoption of a child. Unused sick leave is not paid on termination. PARENTAL LEAVE Eligible after 12 months of employment and working at least 1,250 hours during those 12 months. Employees are eligible to receive six weeks of paid parental leave for the birth and/or adoption of their own child. This leave is applicable for the birth parent(s), adoptive parent(s) and/or domestic partner. This leave is in addition to other types of paid leave. COURT OR JURY LEAVE Only full-time employees are eligible. Coverage begins the first day of employment. Employees called for jury duty or required to testify or participate in a court case not involving themselves as litigants will be allowed the necessary time off without loss of pay. Employees may retain any reimbursement for court or jury duty. MILITARY LEAVE Only full-time employees are eligible. Must be on Active Duty for US Armed Forces Leave of up to 10 working days in any fiscal year may be granted to full-time employees who, as members of the US Armed Forces are ordered to active duty. Employees must produce confirmatory evidence of military service. WORKER S COMPENSATION Coverage begins the first day of employment. Employees are covered in the event of an industrial accident or injury. Claim must be reported to Safety Department. SOCIAL SECURITY/Medicare Coverage begins the first day of employment. Government-sponsored retirement and medical care plans. Employees pay a portion of their pay to FICA and Medicare Tax. The employer pays half the social security burden for the employee. 9

UNEMPLOYMENT INSURANCE Coverage begins the first day of employment. AURA/Gemini pays payroll taxes to insure you are eligible for unemployment insurance in the event that your job is terminated through no fault of your own. The state and the federal government set benefit limits. See your unemployment office for details. RELOCATION ASSISTANCE Only full-time employees are eligible. For employees recruited from or transferred to locations beyond a 50-mile radius of the Center. Relocation assistance will be provided by the following: Travel. AURA/Gemini will arrange for one-way travel, at the most economical rate available at the time of reservation, for the employee and immediate household members. Shipment of household goods from one point of origin to destination. Shipment allowances will be based on size of household. Single movers will receive a 250 lb air shipment and a 7000 lb surface shipment. Family movers will receive a 500 lb air shipment and an 11000 lb surface shipment. Thirty days storage will be provided, if necessary. Shipment of one vehicle is permitted within the United States. Vehicles will not be shipped internationally. Temporary living arrangements. AURA/Gemini will arrange for up to 30 days housing upon arrival. AURA/Gemini will also arrange for up to 30 days car rental, at the most economical rate available at time of reservation. Employees are not enrolled in benefits until all enrollment materials have been completed and returned to the Human Resources Department for processing. Providers may change coverage at the time of a new plan year without prior notice. AURA/Gemini reserves the right to discontinue or to change the benefits provided at any time. 10